400 C.M.R. 9.06
If a Qualified Data Center is sold or otherwise transferred to a new owner or operator prior to the expiration of the Qualification Period identified in a Certification, the Qualified Data Center Sales Tax Exemption benefits shall remain in effect and apply to a subsequent owner or operator for the remaining duration of the Qualification Periods upon approval by EOED to assign the Certification, with any additional conditions or limitations EOED may require to ensure such Qualified Data Center remains eligible for Certification.